Form 3676 - Affidavit Attesting That Qualified Agricultural Property Shall Remain Qualified Agricultural Property - 2015 Page 2
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1
2Instuctions for Form 3676, Affidavit Attesting that Qualified Agricultural Property
Shall Remain Qualified Agricultural Property
This form must be filed to claim that a transfer of property is not a statutory transfer of ownership because the property will continue to be
qualified agricultural property. This form must be filed with the register of deeds for the county in which the qualified agricultural property
is located and then with the assessor of the local tax collecting unit where this property is located. This affidavit must be signed by the
owner(s), by a duly authorized partner or corporate officer, or by a duly authorized agent. All individual owners must sign if the property is
not titled in the name of a corporation, limited liability company, partnership or trust, unless the signer executes this affidavit as attorney in
fact for the owners who do not sign, pursuant to a duly executed power of attorney. If there are more than two owners, additional duplicate
affidavits should be completed for the remaining owners.
EXCERPTS FROM MICHIGAN COMPILED LAWS (MCL)
Section 211.7dd. (d)
“ ‘Qualified agricultural property’ means unoccupied property and related buildings classified as agricultural, or other unoccupied property
and related buildings located on that property devoted primarily to agricultural use...Related buildings include a residence occupied by a
person employed in or actively involved in the agricultural use and who has not claimed a principle residence exemption on other property.
Property used for commercial storage, commercial processing, commercial distribution, commercial marketing, or commercial shipping
operations or other commercial or industrial purposes is not qualified agricultural property. A parcel of property is devoted primarily to
agricultural use only if more than 50% of the parcel’s acreage is devoted to agricultural use. An owner shall not receive an exemption for
that portion of the total state equalized valuation of the property that is used for a commercial or industrial purpose or that is a residence
that is not a related building.”
Section 211.27a. (3)
“Upon a transfer of ownership of property after 1994, the property’s taxable value for the calendar year following the year of the transfer
is the property’s state equalized valuation for the calendar year following the transfer.”
Section 211.27a. (6)
“...’[T]ransfer of ownership’ means the conveyance of title to or a present interest in property, including the beneficial use of the property,
the value of which is substantially equal to the value of the fee interest.”
Section 211.27a. (7)(n)
“Transfer of ownership” does not include the following: “A transfer of qualified agricultural property, if the person to whom the qualified
agricultural property is transferred files an affidavit with the assessor of the local tax collecting unit in which the qualified agricultural
property is located and with the register of deeds for the county in which the qualified agricultural property is located attesting that
the qualified agricultural property shall remain qualified agricultural property... An owner of qualified agricultural property shall inform a
prospective buyer of that qualified agricultural property that the qualified agricultural property is subject to the recapture tax provided in the
agricultural property recapture act...if the qualified agricultural property is converted by a change in use. If property ceases to be qualified
agricultural property at any time after being transferred, all of the following shall occur:
(i) The taxable value of that property shall be adjusted under subsection (3) as of the December 31 in the year that the property ceases
to be qualified agricultural property.
(ii) The property is subject to the recapture tax provided for under the agricultural property recapture act.”
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